Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Assessment of trust/AOP - trust to be assessed in the status of AOP - religious trusts / deity - Levying tax at the maximum marginal rate instead of rates applicable to individuals - there is no dispute with regard to the income of the assessee in the present case is used for deity i.e. assessee. Therefore, the income should be taxed at the rate applicable to the individual. - AT
Assessment of trust/AOP - trust to be assessed in the status of AOP - religious trusts / deity - Levying tax at the maximum marginal rate instead of rates applicable to individuals - there is no dispute with regard to the income of the assessee in the present case is used for deity i.e. assessee. Therefore, the income should be taxed at the rate applicable to the individual. - AT
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